Here's what appears to be a pretty blatant attempt to re-use a revenue stamp.
It looks like the date was changed from 1/27/71 to 4/27/72.
Probably not too surprising, since $25 at the time was worth about $550 today, according to this website:
https://westegg.com/inflation/
But, whoever did this could have been a little less obvious about it...
Jim
Posted 05/08/2021 9:12 pm
